تقييم شرعية النماذج المحاسبية الوطنية بالدول النامية من وجهة نظر سوسيولوجية : النظام المحاسبي المالي بالجزائر نموذجا

الملخص EN

There have been many criticisms of the legitimacy of the International Financial Reporting Standards (IAS / IFRS).

However, most developing countries have rushed to adopt the IAS / IFRS standards under the pretext of achieving development and economic efficiency.

Through this study, we aim to assess the legitimacy of accounting reform in developing countries from the perspective of the new institutional theory.

To do this, we adopted a field study to present the Algerian experience using the scientific research tools represented mainly in: interviewing, observation and analysis.

The results of the study concluded that the legitimacy of the accounting reform in Algeria has not been achieved due to its connection to a large extent with external institutional pressures, in contrast to the current prevailing belief that the adoption of standards is linked to bringing corresponding economic benefits.